KAFFEE-FM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KAFFEE-FM
Largest movements
- Current investments -€65,203
down €65,203 (-47.6%), from €137,037 to €71,834
- Tangible fixed assets -€12,896
down €12,896 (-28.3%), from €45,525 to €32,630
- Receivables within one year +€2,822
up €2,822 (+301.1%), from €937 to €3,760
- Profit (loss) carried forward -€77,000
no longer reported in 2025 (was €77,000)
- Reserves +€11,062
up €11,062 (+22.3%), from €49,538 to €60,600
of which Distributable reserves: +€11,062
- Debts after one year -€8,105
down €8,105 (-50.9%), from €15,925 to €7,820
- Tax, wage and social debts -€4,794
down €4,794 (-16.7%), from €28,768 to €23,975
- Trade debts +€2,368
up €2,368 (+177.7%), from €1,332 to €3,700
- Gross operating margin -€37,447
down €37,447 (-52.9%), from €70,854 to €33,407
- Taxes -€14,938
down €14,938 (-76.4%), from €19,546 to €4,608
- Depreciation +€3,503
up €3,503 (+30.2%), from €11,585 to €15,088
- Financial income +€1,063
up €1,063 (+105.8%), from €1,005 to €2,068
- Staff costs +€1,040
up €1,040, from -€4 to €1,035
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,362 | €124,199 | -€76,163 | -38.0% |
| Fixed assets | 21/28 | €45,525 | €32,630 | -€12,896 | -28.3% |
| Tangible fixed assets | 22/27 | €45,525 | €32,630 | -€12,896 | -28.3% |
| Plant, machinery and equipment | 23 | €6,287 | €3,213 | -€3,074 | -48.9% |
| Furniture and vehicles | 24 | €20,795 | €15,224 | -€5,571 | -26.8% |
| Other tangible fixed assets | 26 | €18,444 | €14,193 | -€4,251 | -23.0% |
| Current assets | 29/58 | €154,836 | €91,570 | -€63,267 | -40.9% |
| Stocks and contracts in progress | 3 | €7,894 | €8,411 | +€517 | +6.6% |
| Stocks | 30/36 | €7,894 | €8,411 | +€517 | +6.6% |
| Amounts receivable within one year | 40/41 | €937 | €3,760 | +€2,822 | +301.1% |
| Other amounts receivable | 41 | €937 | €3,760 | +€2,822 | +301.1% |
| Current investments | 50/53 | €137,037 | €71,834 | -€65,203 | -47.6% |
| Cash at bank and in hand | 54/58 | €7,839 | €6,329 | -€1,510 | -19.3% |
| Deferred charges and accrued income | 490/1 | €1,129 | €1,236 | +€107 | +9.4% |
| Total equity and liabilities | 10/49 | €200,362 | €124,199 | -€76,163 | -38.0% |
| Equity | 10/15 | €146,538 | €80,600 | -€65,938 | -45.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €49,538 | €60,600 | +€11,062 | +22.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €47,538 | €58,600 | +€11,062 | +23.3% |
| Profit (loss) carried forward | 14 | €77,000 | - | -€77,000 | |
| Amounts payable | 17/49 | €53,824 | €43,599 | -€10,224 | -19.0% |
| Amounts payable after more than one year | 17 | €15,925 | €7,820 | -€8,105 | -50.9% |
| Financial debts | 170/4 | €15,925 | €7,820 | -€8,105 | -50.9% |
| Amounts payable within one year | 42/48 | €37,899 | €35,779 | -€2,120 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €7,798 | €8,105 | +€306 | +3.9% |
| Trade debts | 44 | €1,332 | €3,700 | +€2,368 | +177.7% |
| Suppliers | 440/4 | €1,332 | €3,700 | +€2,368 | +177.7% |
| Taxes, remuneration and social security | 45 | €28,768 | €23,975 | -€4,794 | -16.7% |
| Taxes | 450/3 | €28,768 | €23,975 | -€4,794 | -16.7% |
| Remuneration, social security and pensions | 62 | -€4 | €1,035 | +€1,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,585 | €15,088 | +€3,503 | +30.2% |
| Other operating charges | 640/8 | €2,517 | €2,121 | -€396 | -15.7% |
| Gross operating margin | 9900 | €70,854 | €33,407 | -€37,447 | -52.9% |
| Operating profit (loss) | 9901 | €56,756 | €15,163 | -€41,594 | -73.3% |
| Financial income | 75/76B | €1,005 | €2,068 | +€1,063 | +105.8% |
| Recurring financial income | 75 | €1,005 | €2,068 | +€1,063 | +105.8% |
| Financial charges | 65/66B | €1,414 | €1,560 | +€147 | +10.4% |
| Recurring financial charges | 65 | €1,414 | €1,560 | +€147 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €56,348 | €15,670 | -€40,677 | -72.2% |
| Income taxes | 67/77 | €19,546 | €4,608 | -€14,938 | -76.4% |
| Profit (loss) for the period | 9904 | €36,801 | €11,062 | -€25,739 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,801 | €11,062 | -€25,739 | -69.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.